Background

U.S. Customs and Border Protection published in the May 2, 2018, Customs Bulletin and Decisions a notice reclassifying metal step stools as aluminum ladders under HTSUS 7616.99.5130 (2.5 percent duty) or iron or steel ladders under HTSUS 7326.90.8660 (2.9 percent duty) rather than as metal furniture under HTSUS 9403.20.0015 (duty-free). CBP explained that these items are not furniture because (a) they do not allow a person to sit or lie down or to store or display articles in a permanent fashion and (b) they are designed to serve as a household tool or as an appendage or extension of the user.

Effective for goods entered or withdrawn from warehouse for consumption on or after July 2, ruling HQ H202595 will revoke rulings NY 855972, NY R02622, NY N022949, NY N023940, NY N024279, and NY N042721 to reflect this change.

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